我々の誠意を信じてください。あなたが順調に試験に合格するように。時間とお金の集まりより正しい方法がもっと大切です。 しかし、これは本当のことですよ。CIMAPRO15-P01-X1-ENG専門知識認定試験の準備を効率的にするために、どんなツールが利用に値するものかわかっていますか。 自分のIT業界での発展を希望したら、CIMAのCIMAPRO15-P01-X1-ENG専門知識試験に合格する必要があります。
CIMA Certification CIMAPRO15-P01-X1-ENG 早くOmgzlookの問題集を君の手に入れましょう。
CIMA Certification CIMAPRO15-P01-X1-ENG専門知識 - P1 - Management Accounting Question Tutorial チャンスはいつも準備ができている人に賦与されると言われます。 君が後悔しないようにもっと少ないお金を使って大きな良い成果を取得するためにOmgzlookを選択してください。Omgzlookはまた一年間に無料なサービスを更新いたします。
こうしたら、我々OmgzlookのCIMAPRO15-P01-X1-ENG専門知識問題集デーモを無料にダウンロードして行動してみよう。我々提供するCIMAPRO15-P01-X1-ENG専門知識試験資料はあなたの需要を満足できると知られています。我々にとって、CIMA CIMAPRO15-P01-X1-ENG専門知識試験に参加する圧力を減らして備考効率を高めるのは大変名誉のことです。
CIMA CIMAPRO15-P01-X1-ENG専門知識 - こんな生活はとてもつまらないですから。
IT職員のあなたは毎月毎月のあまり少ない給料を持っていますが、暇の時間でひたすら楽しむんでいいですか。CIMA CIMAPRO15-P01-X1-ENG専門知識試験認定書はIT職員野給料増加と仕事の昇進にとって、大切なものです。それで、我々社の無料のCIMA CIMAPRO15-P01-X1-ENG専門知識デモを参考して、あなたに相応しい問題集を入手します。暇の時間を利用して勉強します。努力すれば報われますなので、CIMA CIMAPRO15-P01-X1-ENG専門知識資格認定を取得して自分の生活状況を改善できます。
OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG専門知識試験トレーニング資料は受験生としてのあなたが欠くことができない資料です。それは受験生のために特別に作成したものですから、１００パーセントの合格率を保証します。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
CH is a building supplies company that sells products to trade and private customers.
Budget data for each of the six months to March are given below:
80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.
75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.
All other operating costs are paid in the month they are incurred.
CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.
The cash balance at 1 January is estimated to be $15,000.
Prepare a cash budget for each of the THREE months of January, February and March.
Select All the correct answers.
A. The total receipts in January will be $320 000
B. The total receipts in January will be $245 000
C. The total payments in February will be $405 000
D. Total payments in March will be $323 000
Answer: A,D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-13/
QUESTION NO: 2
A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.
Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
A. F, D, F
B. D, E, F
C. E, D, F
D. D, E, F
Answer: A
QUESTION NO: 3
LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.
A. Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
B. Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
C. Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
D. Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
E. Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
Answer: A
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-29/
QUESTION NO: 4
A flexible budget is a budget that is:
A. continuously updated by adding a further accounting period when the earliest accounting period has expired
B. changed in response to changes in costs
C. set prior to the control period and not subsequently changed in response to changes in activity period has expired
D. changed in response to changes in the level of activity
Answer: D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-30/
QUESTION NO: 5
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.
Discuss the benefits of flexible budgeting for planning and control purposes.
Select all the true statements.
A. The fixed budget however provides more insight into actual performance.
B. A fixed budget will provide meaningful control information when actual activity differs from budget and variable costs are significant.
C. Reporting against a fixed budget tells management nothing about the efficiency of operations.
D. If actual sales revenue is compared to a fixed budget it is possible to tell whether a favourable sales variance is due to an increase in units sold or an increase in sales price.
E. If sales volumes were well above budget, adverse variable cost variances will probably be reported, against the fixed budget, since more variable costs have to be incurred to support the higher level of activity.
F. If a flexible budget is prepared then the budget variances calculated will provide a better indication of performance since actual results will be compared against an appropriate benchmark.
Answer: C,E,F
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-105-3/
多分、Amazon SAA-C03テスト質問の数が伝統的な問題の数倍である。 Dell D-DPS-A-01 - なんで悩んでいるのですか。 IIA IIA-CIA-Part2 - この試験に合格すれば君の専門知識がとても強いを証明し得ます。 SAP C-S4EWM-2023認定試験の資格を取ったら、あなたがより良く仕事をすることができます。 きみはCIMAのSAP P_BTPA_2408認定テストに合格するためにたくさんのルートを選択肢があります。
Updated: May 27, 2022